1 November 2022 false Taxfiler 2023.14 11617432business:PrivateLimitedCompanyLtd2022-11-012024-01-31 116174322022-10-31 116174322022-11-012024-01-31 11617432business:AuditExemptWithAccountantsReport2022-11-012024-01-31 11617432business:FilletedAccounts2022-11-012024-01-31 116174322024-01-31 11617432business:Director12022-11-012024-01-31 11617432business:Director22022-11-012024-01-31 11617432business:RegisteredOffice2022-11-012024-01-31 116174322022-10-31 11617432core:WithinOneYear2024-01-31 11617432core:WithinOneYear2022-10-31 11617432core:AfterOneYear2024-01-31 11617432core:AfterOneYear2022-10-31 11617432core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 11617432core:ShareCapitalcore:PreviouslyStatedAmount2022-10-31 11617432core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 11617432core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-10-31 11617432core:PreviouslyStatedAmount2024-01-31 11617432core:PreviouslyStatedAmount2022-10-31 11617432business:SmallEntities2022-11-012024-01-31 11617432countries:EnglandWales2022-11-012024-01-31 11617432core:FurnitureFittings2022-11-012024-01-31 11617432core:ComputerEquipment2022-11-012024-01-31 11617432core:FurnitureFittings2022-10-31 11617432core:ComputerEquipment2022-10-31 11617432core:FurnitureFittings2024-01-31 11617432core:ComputerEquipment2024-01-31 11617432business:OrdinaryShareClass12022-11-012024-01-31 11617432business:OrdinaryShareClass12021-11-012022-10-31 11617432business:Director112022-11-012024-01-31 11617432business:Director112022-10-31 11617432business:Director112024-01-31 116174322021-11-012022-10-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 11617432 (England and Wales)
tomph Limited Unaudited accounts for the period from 1 November 2022 to 31 January 2024
tomph Limited Unaudited accounts Contents
Page
- 2 -
tomph Limited Company Information for the period from 1 November 2022 to 31 January 2024
Directors
Tom Platten-Higgins Sarah Anne Platten-Higgins
Company Number
11617432 (England and Wales)
Registered Office
27 Brean Down Road Plymouth Devon PL3 5PU
Accountants
PBS Accounting Limited Unit 2 Lister Mill Business Park Lister Close, Plympton Plymouth Devon PL7 4BA
- 3 -
tomph Limited Statement of financial position as at 31 January 2024
2024 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
1,209 
Current assets
Debtors
- 
4,712 
Cash at bank and in hand
4,556 
5,685 
4,556 
10,397 
Creditors: amounts falling due within one year
(4,554)
(6,996)
Net current assets
2 
3,401 
Total assets less current liabilities
2 
4,610 
Creditors: amounts falling due after more than one year
- 
(4,200)
Provisions for liabilities
Deferred tax
- 
(230)
Net assets
2 
180 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
- 
178 
Shareholders' funds
2 
180 
For the period ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 March 2024 and were signed on its behalf by
Tom Platten-Higgins Director Company Registration No. 11617432
- 4 -
tomph Limited Notes to the Accounts for the period from 1 November 2022 to 31 January 2024
1
Statutory information
tomph Limited is a private company, limited by shares, registered in England and Wales, registration number 11617432. The registered office is 27 Brean Down Road, Plymouth, Devon, PL3 5PU. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight line
Computer equipment
25% Straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
tomph Limited Notes to the Accounts for the period from 1 November 2022 to 31 January 2024
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2022
184 
4,621 
4,805 
Disposals
(184)
(4,621)
(4,805)
At 31 January 2024
- 
- 
- 
Depreciation
At 1 November 2022
46 
3,550 
3,596 
On disposals
(46)
(3,550)
(3,596)
At 31 January 2024
- 
- 
- 
Net book value
At 31 January 2024
- 
- 
- 
At 31 October 2022
138 
1,071 
1,209 
5
Debtors
2024 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
4,712 
6
Creditors: amounts falling due within one year
2024 
2022 
£ 
£ 
Bank loans and overdrafts
- 
1,400 
Taxes and social security
3,487 
5,906 
Loans from directors
209 
(1,113)
Accruals
858 
803 
4,554 
6,996 
7
Creditors: amounts falling due after more than one year
2024 
2022 
£ 
£ 
Bank loans
- 
4,200 
8
Share capital
2024 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
- 6 -
tomph Limited Notes to the Accounts for the period from 1 November 2022 to 31 January 2024
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Tom Platten-Higgins
Loan to director
1,113 
9,304 
10,626 
(209)
1,113 
9,304 
10,626 
(209)
10
Average number of employees
During the period the average number of employees was 2 (2022: 2).
- 7 -